The following Patent Literature 1 discloses an excrement-treating material, which is premised on an excrement-treating material formed of a composite layer structure of a water-absorbing core part and a water-absorbing surface layer covering the surface of the core part, wherein the surface of the core part is colored, and the core part is covered with the surface layer having a color brighter than the color by which the surface of the core part is colored (including colors that are said to be colorless such as white), and when the excrement-treating material absorbs urine excreted from a cat, a dog or the like, the color on the surface of the core part is exposed through the surface layer that has got wet, whereby the excrement-treating material contributes to discrimination between before use and after use.
That is, since the above-mentioned excrement-treating material is such that the color of the colored outer surface of the core part is exposed through the surface layer upon absorption of urine from a cat, a dog or the like, the used part (the part on which urine has been excreted) and the unused part (the part on which urine has not been excreted) of the excrement-treating material can be easily discriminated by visual observation of the color by a user.